use File::Basename;
use File::Path;
...
    my $nfile = '';
...
    if (-e "$file" && $nfile ne "") {
            my $dir = dirname $nfile;
            if( !-d $dir ) {
                make_path($dir) or die "Can't create $dir: $!\n";
            }
            $DEBUG && print qq{\n+++ cp "$file" "$nfile"};
            $PRETEND || system("cp \"$file\" \"$nfile\"");
            $count++;
      }